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    <description>The Tribunal allowed the appellant&#039;s change of name application despite objections, based on the company court&#039;s order and Fresh Certificate of Incorporation. It dismissed the Revenue&#039;s stay applications and criticized the Commissioner (Appeals) for inadequately examining evidence and legal requirements in CENVAT credit claims. The Tribunal emphasized the need for clear decisions supported by law and evidence, remanding the appeals for a detailed examination ensuring fairness and compliance with legal standards.</description>
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      <description>The Tribunal allowed the appellant&#039;s change of name application despite objections, based on the company court&#039;s order and Fresh Certificate of Incorporation. It dismissed the Revenue&#039;s stay applications and criticized the Commissioner (Appeals) for inadequately examining evidence and legal requirements in CENVAT credit claims. The Tribunal emphasized the need for clear decisions supported by law and evidence, remanding the appeals for a detailed examination ensuring fairness and compliance with legal standards.</description>
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